我国个人所得税征收管理中存在的问题及对策  

Study on the question and countmeasure about collection management in individual income tax in China

作　　者：杨永辉[1] 

机构地区：[1]西安理工大学工商管理学院,陕西西安710048

出　　处：《陕西工学院学报》1999年第4期76-80,共5页Journal of Shaanxi Institute of Technology

摘　　要：个人所得税是我国财政收入的重要来源,我国个人所得税的征管工作虽然起步较晚,但发展势头良好,经过1994年个人所得税制改革后,个人所得税的征管工作正朝着法制化、科学化、规范化的方向迈进。但由于我国尚处于经济体制改革的转换期,个人所得税征管工作问题仍相当严重,亟待解决。Individual income tax is an important source to financial income in China.Although the Collection management started at a comparatively late time it has a good trend of devolpment with the reform of the system of the individual income tax in 1994,the collection management has been in the direction of legality, science and standardization.Since our country's economic system lies in the conversion time,the problem of collection management in individual income tax is very serious to our state and must to be solved in time.

关 键 词：个人所得税 征收管理 中国 纳税意识 税源监控 

分 类 号：F812.42[经济管理—财政学]